There are many nuances when determining vacation pay, ranging from taking into account bonuses, sick leave, business trips and ending with which days need to be taken into account. Let's look at examples of the procedure for paying for the due vacation.
In general, the procedure for calculating vacation pay is simple. Vacation pay is calculated based on the employee's average daily earnings. and Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 (hereinafter referred to as the Decree) determine the procedure for their calculation.
The calculation period for determining vacation pay is considered to be 12 full calendar months preceding the month in which the vacation begins.
To calculate average earnings, you need to add up the wages for the last 12 calendar months, which then divide by 12 and 29.4 (the number of calendar days falling on the billing period). Then vacation pay is calculated using the formula:
Amount of vacation pay = Average daily earnings x Number of calendar days of vacation
Example 1
Manager R.L. Somov works at Astra LLC. The amount of payments for the year amounted to 540,000 rubles. Let's assume he took 21 days off. In this case, the calculation of the average daily wage will be:
540,000 rub. : 12: 29.4 = 1530.6 rub.
We determine the amount of vacation pay:
1530.6 rub. x 21 = 32,142.8 rub.
Let us recall that to calculate the average salary, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of the sources of these payments (Article 139 of the Labor Code of the Russian Federation). Also, the amounts taken into account when calculating vacation pay are indicated in paragraph 2 of the Resolution. This is in addition to wages, bonuses and additional payments to tariff rates, salaries and other types of payments from the employer.
To calculate average earnings, social payments and other payments not related to wages (dividends, financial assistance, payment for the cost of food, travel, training, utilities, recreation, etc.) are not taken into account.
Accounting for bonuses when calculating vacation pay
If the company pays bonuses, there is a special procedure for the amounts. It all depends on what bonuses the organization pays: monthly, quarterly, annual.
Monthly bonuses, which are accrued along with wages, are taken into account in full. Moreover, if, for example, bonuses are established for achieving certain indicators, then in the billing period they are taken into account in a single amount when such indicator is achieved.
As for quarterly bonuses, it is determined: if the duration of the period for which they are accrued does not exceed the billing period, then they must be taken into account in the actual accrued amounts. If accrued for a period exceeding the billing period, then they need to be taken into account only in the monthly part for each month of the billing period.
Remuneration based on the results of work for the year, a one-time remuneration for length of service (work experience), other remunerations based on the results of work for the year accrued for the previous event calendar year, - regardless of the time of accrual of remuneration.
If the period is not fully worked, the bonus must be included in the calculation in proportion to the time worked. The exception is remuneration that is paid based on actual time worked.
Example 2
Head of Sales Department of Astra LLC I.D. Danilina is going on vacation for 10 days from July 18, 2012. The billing period is one year (from July 2011 to June 2012). The amount of income for the year amounted to 780,000 rubles. In April 2012, Danilina was on sick leave for 14 days. At the end of 2011, she received a bonus of 150,000 rubles.
Since the bonus was paid at the end of the year, but in April the employee was on sick leave, it must be adjusted in proportion to the days worked:
(365 - 14) : 365 = 0,96164;
150,000 rub. x 0.96164 = 144,246.57 rubles.
The total amount of income taken into account for calculating vacation pay will be:
780,000 + 144,246.57 = 924,246.57 rubles.
The billing period will be:
29.4 x 11 + 29.4: 30 x (30 - 14) = 323.4 + 15.68 = 339.08.
We determine the average daily earnings:
RUB 924,246.57 : 339.08 = 2725.75 rub.
Vacation pay will be:
2725.75 rub. x 10 = 27,257.5 rub.
Determining the billing period
In any mode of operation, the average salary of an employee is calculated based on the salary actually accrued to him and the actual time worked for the last 12 calendar months. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).
However, in reality, it is rare for an employee to complete a pay period. Most likely, he went on a business trip and took a vacation at his own expense - such amounts do not need to be taken into account when calculating vacation pay.
When calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if:
A) the employee retained his average earnings in accordance with the law Russian Federation except for breaks for feeding the baby;
b) the employee received benefits for temporary disability or maternity;
V) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;
G) the employee did not participate in the strike, but due to this strike he was unable to perform his work;
d) the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;
e) in other cases, the employee was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.
The formula shows the procedure for calculating vacation pay if the employee has worked the entire pay period. It looks like this:
Number of months of the billing period that have been fully worked out x 29.4
If one of the months of the billing period is not fully worked out, then the number of calendar days of the billing period is determined differently:
29.4: Number of days in months that are not fully worked x Number of calendar days in this month attributable to time worked
Total number of calendar days in the billing period = Number of days in months that are not fully worked + Number of days in months that are fully worked
Example 3
Head of Sales Department O.L. Skobelev of the Astra organization went on vacation for 14 days in June 2012. The calculation of vacation pay will look like this.
The billing period in the organization is 12 months. This means that the operating time from May 2012 to June 2011 is taken into account. Skobelev's salary is 60,000 rubles. per month. He received no bonuses during the year. Wages were not increased or indexed.
In April 2012, the employee was on a three-day business trip. In January 2012, I was on sick leave for 6 days. In August 2011, Skobelev was on paid leave for 10 days.
For clarity, let's build a table:
Month of billing period | Number of calendar days in the billing period | The number of actual calendar days that the employee worked |
May 2012 | ||
April 2012 | ||
March 2012 | ||
February 2012 | ||
January 2012 | ||
December 2011 | ||
November 2011 | ||
October 2011 | ||
September 2011 | ||
August 2011 | ||
July 2011 | ||
June 2011 |
The total amount of payments for the billing period was
Since Skobelev worked completely for 9 months, the number of calendar days taken into account when calculating vacation pay will be:
in April: 29.4: 30 x 18 = 17.64;
in January: 29.4: 31 x 10 = 9.48;
in August: 29.4: 31 x 13 = 12.33.
The total number of days in the billing period will be:
264.6 + 17.64 + 9.48 + 12.33 = 304.05. Let's determine the average daily earnings: 662,842 rubles. : 304.05 = 2180.04 rub. Vacation pay is due in the following amount: 2180.04 rubles. x 14 = 30,520.6 rub.
Period included in vacation
The provision of leave must be reflected in a personal card in the form (approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1). It contains information about the type of leave (annual, educational, without pay), the period of work of the employee, the number of calendar days of leave, its start and end date. There is no need to familiarize the employee with the entered information.
In the working time sheet (unified forms and approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1), during the absence of an employee, the days of annual basic paid leave are marked with the letter code “OT” or the digital “09”.
Holiday pay accounting
Since 2011, all organizations, with the exception of small ones - issuers of publicly offered securities, have been required to form a reserve for the payment of vacation pay. Now it is recognized as an estimated liability, since when creating it, it is necessary to take into account the requirements “Estimated liabilities, contingent liabilities and contingent assets” (approved by order of the Ministry of Finance of Russia dated December 13, 2010 No. 167n, hereinafter referred to as PBU 8/2010). This position also confirms the letter of the Ministry of Finance of Russia dated June 14, 2011 No. 07-0206/107. However, in order to recognize it as such, the following conditions must simultaneously be met:
- the organization has an obligation resulting from past events in its economic life, the fulfillment of which the organization cannot avoid;
- as a result of its implementation, a decrease in economic benefits is likely;
- it is possible to reasonably estimate the amount of the estimated liability.
The estimated vacation obligation is determined on the basis of the vacation schedule approved at the beginning of the year. Using it, you can estimate what costs will be incurred to pay vacation pay to employees, the procedure for their provision, as well as the amount of average earnings of employees.
Need to know
The length of service that gives the right to annual additional paid leave for work with harmful and (or) dangerous working conditions includes only the time actually worked in the relevant conditions.
Unfortunately, PBU 8/2010 does not contain a specific procedure for calculating monthly contributions to the reserve. Therefore, you have to develop it yourself, and consolidate the chosen method in the company’s accounting policy.
In accounting, estimated liabilities are reflected in account 96 “Reserves for future expenses” (Chart of Accounts accounting financial and economic activities of organizations, approved. by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).
The amount of the estimated liability is attributed to expenses for ordinary activities or other expenses, or is included in the value of the asset and reflected in the debit of account 20 (23, 25, 26, etc.).
To calculate insurance premiums, accounts 69 “Calculations for social insurance and security” are used.
If the amount of the accumulated reserve is less than the amount of accrued vacation pay, the difference is reflected in the debit of accounts for cost accounting (accounts 20, 25, 26, 44, etc.).
The accounting entries will look like this:
DEBIT 20 (23, 25, 26, 29, 44...) CREDIT 96
A reserve has been accrued to pay vacations to employees.
When calculating vacation pay from the created reserve, make the following entries:
DEBIT 96 CREDIT 70
Accrued vacation pay to employees organizations;
DEBIT 96 CREDIT 69-1, 69-2, 69-3
Accrued insurance premiums to extra-budgetary funds and contributions for insurance against industrial accidents and occupational diseases.
If at the end of the current year there are unspent amounts remaining in the reserve, then they must be reversed. To do this, make an entry in your account:
DEBIT 20 (23, 25, 44...) CREDIT 96
The amount of the unused reserve has been reversed.
Tax accounting
Expenses for wages retained by employees during vacation (vacation payments):
- are taken into account when determining the income tax base as part of labor costs (). Moreover, they are taken into account on the date of accrual ();
- are subject to personal income tax (). Since vacation pay is recognized as the employee’s income and is included in the personal income tax base;
- are subject to insurance contributions for compulsory social insurance;
- are subject to contributions for compulsory insurance against accidents at work and occupational diseases (clause 1, article 20-1 Federal Law dated July 24, 1998 No. 125-FZ).
Yu.L. Ternovka, expert editor
Work with personnel at the enterprise
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Every officially employed citizen has the right to annual paid leave of 28 calendar days. Vacation is paid based on the average earnings of the employee for the last calendar year. This does not mean a calendar year, but a working year, and the countdown begins not from January 1, but from the date of concluding an employment contract with a specific employer.
The right to take annual leave arises for an employee after six months of working for a given employer. If the parties to the contract reach an agreement, then leave may be granted earlier. If an employee quits without working for even six months, the employer is obliged to pay him compensation for unused days vacation. How to calculate how many vacation days an employee has accumulated? The formula for calculating vacation pay is not that complicated. You need to know which periods are taken into account for the length of service that gives you the right to leave.
Starting from the second year of fulfilling his job duties, the employee’s vacation is provided in accordance with the schedule, which must be approved at each enterprise before December 15 of the current year for the next year. Every employee should be familiar with the methodology for calculating vacation pay.
Vacation pay is calculated using the formula:
OTP = (Salary / (12 * 29.3))* number of vacation days, where:
- OTP - the amount of compensation received for vacation;
- ZarPl is wages of this employee for the entire period worked; 12 - number of months in a year;
- 29.3 is the average number of days in a month. This value is set at the Government level.
Calculation and payment of vacation pay must be made no later than 3 calendar days before the start of the employee’s vacation. It is more difficult to use the above formula if the employee has not completed a full working year.
(29.3 / 12) * total number of months worked. 29.3 / 12 = 2.44 days each employee has for the month actually worked.
When calculating vacation pay, the following periods are taken into account, according to Art. 121 Labor Code of the Russian Federation:
- actual work time;
- days when the employee was actually absent from the workplace, but it remained with him. Such cases are given in the Labor Code of the Russian Federation and other regulations;
- days of forced absence;
- other periods specified in Art. 121 Labor Code of the Russian Federation.
For example, an employee got a job on November 2, 2015, and quit on April 28, 2017. He worked the entire period in full, without any omissions. Thus, he “accumulated” 5 months of experience for vacation. Since April has “passed” the halfway point, it is considered fully. Therefore, the employee has “accumulated” 2.44 * 5 = 12.2 vacation days. According to the rounding rules - 12 calendar days.
Vacation pay formula
What does the formula for calculating average earnings for vacation pay look like:
Srzar = Zarpl / (12 * 29.3), where:
- srar is the average salary for 1 day of work for a specific employee;
- Salary is the entire accrued salary of a particular employee for the last working year;
- 12 - number of months in a year;
- 29.3 is the average number of days in 1 month.
For example, an employee got a job on June 2, 2016, and from June 1, 2017, he has the right to go on vacation. During this period he received 578,000 rubles. Thus, his average salary for 1 day of work is:
578,000 / (12 * 29.3) = 1,638.32 rubles.
The formula for calculating days according to the vacation calendar is as follows:
(29.3 / 12) * total number of months worked. Each employee has 29.3 / 12 = 2.44 days for the month actually worked. For example, an employee worked a full 7 months for this employer. Therefore, upon dismissal, he has the right to receive compensation for 7 * 2.44 = 17 calendar days of vacation.
Calculation formula
The formula for calculating vacation days looks like this:
Average earnings of a given employee * number of vacation days.
Each employee has the right to independently split his vacation, but with the condition that one half of it will be at least 14 calendar days. He has the right to divide the remaining days. But you need to reach an agreement with the employer, since splitting the vacation is out of the general schedule, and this may affect the rest of other employees.
Average earnings for 1 day of work are calculated using the following formula:
All earnings for the last calendar year / 12 * 29.3
Vacation pay in 2018 is calculated taking into account the Regulations on the procedure for calculating average earnings, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. New calculation rules have not been developed or approved for several years.
For the amount cash that an employee will receive during his rest period is influenced by the following factors:
- the period for which the calculation is made;
- average employee earnings. It is for the purposes of calculating this indicator that it is necessary to obtain a corresponding certificate from the previous employer. This will prevent you from “losing” some amounts and periods;
- work experience;
- the number of days of rest that the employee wishes to use. The maximum amount of compensation will be paid for 28 calendar days of vacation.
Only those employees who are officially employed have the right to leave. employment contract. If a civil contract has been concluded with an employee, then such an employee does not have the right to leave. The standard duration of vacation is 28 calendar days. But there are some categories of workers who, due to their profession and position, may qualify for additional days of rest.
The first leave is granted after six months of work, then according to the schedule. There are employees who can go on vacation at a time convenient for them, despite a previously approved document:
- women who will soon go on maternity leave;
- employees who have officially adopted a child who has not yet turned three years;
- minor workers.
Important! Each employee, by agreement with the employer, has the right to receive leave without pay. In this case, there is no need to calculate anything, since management does not have to pay for these days. But if you take such a vacation for more than 14 days, this will affect indicators such as length of service and length of the working year.
Number of days in the period
To calculate vacation pay, you must take the previous 12 months and the actual time worked in them. The company may set a different billing period (for example, six months or a quarter). But this norm must be enshrined in a collective agreement or other regulatory act. The employee must be familiarized with this provision by signing upon entry to work.
A self-determined period should not worsen the employee’s position as if a “standard” period were used in the calculation.
If an employee decides to take a vacation after six months, then the time actually worked is taken into account for the calculation. When calculating, you need to know which periods are excluded. These include the days the employee was on sick leave (for various reasons) and on unpaid leave (more than 14 days).
Accountants sometimes have questions regarding accounting holidays that fall during the employee's rest period. Should they be taken into account? According to the explanations of the Ministry of Labor (letter dated April 15, 2016 No. 14-1/B-351), these days “automatically” extend the vacation, but they are not paid.
What if the period is excluded completely? For example, a woman was on leave to care for her child. Then for the calculation you should take the period that was fully worked out, even if it was several years ago. If this period is completely excluded, then you need to take the billing month and the days actually worked in it.
Downtime caused by the employer is also excluded from the billing period. This period is paid from the wage fund at the rate of 2/3 of average earnings. But neither the amount nor the days are taken into account when calculating vacation days.
Payments taken into account when calculating
To correctly calculate average earnings, you need to know what payments are taken into account in the calculation. Government Decree No. 922 states that the employer must take into account all amounts that relate to wage payments. These payments must be specified in the relevant local regulations, which the employee must be familiar with upon starting work.
Average earnings are calculated based on the provisions of Art. 139 Labor Code of the Russian Federation. Analyzing this article, we can conclude that all payments (including incentives) that are included in the remuneration system of a given employer and that do not contradict the law are taken into account. It does not matter from what means these payments are made.
The question arises about accounting for bonuses, since they relate to incentive payments. For the calculation, those bonuses that relate to the remuneration system are taken into account. Their list must be specified in one of the following local regulations:
- labor agreement;
- wage regulations;
- regulations on incentives (bonuses);
- collective agreement.
Calculation of vacation pay on weekends
Some workers, wanting to extend their vacation, arrange their vacation so that it covers weekends and holidays. If an employee’s legal vacation includes official non-working holidays, they are not included in the number of vacation days and, as a result, are not paid. In Art. 112 of the Labor Code of the Russian Federation provides an exhaustive list of official non-working holidays in Russia. Most of them fall in January.
Young workers are often concerned about the question of whether weekends are taken into account during the vacation period? According to Art. 119 of the Labor Code of the Russian Federation, annual paid leave in Russia is provided in calendar days. In Art. 120 of the Labor Code of the Russian Federation states that weekends, along with working days, are included in vacation and are subject to payment.
Duration of vacation
In Russia, the minimum duration of annual leave is 28 calendar days. All officially employed citizens can count on such vacations. These include persons working under an employment contract. Persons carrying out their activities under a civil contract cannot count on the annual provision of 28 days of rest. Such guarantees are given only to officially employed persons.
In Russia, certain categories of workers have been identified who have the right to extended rest. The number of additional days is provided by law. In addition, the employer has the right to independently “throw in” a few days of vacation. But this provision must be spelled out in a local regulatory act.
Calculation example
In order to understand how to correctly calculate vacation pay, it is necessary to give several examples.
Example 1. Employee N. wrote an application for annual leave from 04/02 to 04/30. His salary is 56,000 rubles. Before the New Year, all employees, including employee N., were given a bonus in the amount of 18,000 rubles. Every month, employee N. receives compensation for gasoline in the amount of 5,000 rubles and for mobile communications in the amount of 1,000 rubles. The period was worked out completely by N.
- The billing period from 04/01/2017 to 03/31/2018 has been fully worked out.
- Payments that must be taken into account when calculating vacation pay:
- employee salary - 56,000 * 12 = 672,000 per year;
- New Year's bonus - 18,000 rubles;
- Compensation payments are not taken into account, since they do not relate to the wage system.
- N.’s average earnings for the billing period are equal to:
(672,000 + 18,000) / 12 = 57,500 per month. - Vacation pay calculation:
(57,500 / 29.3) * 28 = 54,948.5 rubles. - N. will receive in his hands:
54,948.5 - (54,948.5 * 13%) = 47,805.2 rubles.
Example 2. Employee N. wrote an application for annual leave lasting 14 calendar days in the period from 04/01 to 04/15. N.'s salary is 42,600 rubles. N. was hired on October 1, 2017. In December, he was on sick leave for 7 days and received 12,000 rubles during this period. In December, he also received a salary of 27,000 rubles.
- The billing period from 10/01/2017 to 03/31/2018 has not been fully worked out.
- Before his vacation, N. worked a full 6 months, that is, 6 * 29.3 = 175.8 days.
- Together with sick leave in December - 29.3 * 23 / 31 = 21.7 days. Total 175.8 + 21.7 = 197.5 days.
- Payments taken into account for calculation:
- for 6 full months and part of December, excluding sick leave - (6 * 42,600) + 27,000 = 282,600 rubles;
- Sick leave is not taken into account.
- Vacation pay calculation:
(282,600 / 197.5) * 14 = 20,032.4 rubles. - N. will receive in his hands:
20,032 - (20,032.4 * 13%) = 17,427.84 rubles.
Example 3. Employee N. wrote an application for leave from 04/01/2018 to 04/15/2018. He worked for this employer for 5 years. Monthly salary - 68,000 rubles, monthly bonus - 5,000 rubles. At the end of 2017, a bonus of 30,000 rubles was paid. In March, N. was on sick leave for 7 days, the amount of payments was 27,000 rubles, the salary for March was 40,000 rubles.
- The billing period is from 04/01/2017 to 03/31/2018.
- In March, he worked 29.3 * (31 - 7) / 31 = 22.7 days.
- Amount of payments for March to calculate average earnings:
- according to the production calendar in March there are 21 working days;
- N. actually worked 16 days;
- premium for March (5,000 / 21) * 16 = 3,809.5 rubles;
- the total amount for March is 40,000 + 3,809.5 = 43,809.5 rubles.
- Due to the fact that N. was on sick leave, he worked part of the pay period. Therefore, the bonus at the end of the year must be recalculated according to the days actually worked. For N. it is 244 days. And according to the schedule - 249 days. Prize amount: (30,000 / 249) * 244 = 29,397.6 rubles.
- Total for December - 68,000 + 29,397.6 = 97,397.6 rubles.
- Vacation pay calculation:
- at the end of the year (68,000 * 11) + 97,397.6 = 845,397.6
- number of days for calculation 29.3 * 11 + 16 = 338.3
- vacation pay amount - (845,397.6 / 338.3) * 14 = 34,985.4 rubles.
- N. will receive 34,985.4 - (34,985.4 * 13%) = 30,437.3 rubles.
The vacation pay calculator calculates according to the rules of Art. 139 Labor Code of the Russian Federation and, approved. Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.
How to use the calculator:
- To calculate vacation pay (compensation), you need to find out the billing period. The default calculation period is 12 months preceding the start date of the vacation (or dismissal). The rules for choosing a billing period are specified in the Government Decree.
- If there are periods in the billing period that must be excluded when calculating average earnings (for example, the employee was on sick leave or on a business trip), you indicate the number of calendar days of exceptions in the “excluded days” column. In this case, the Salary column must indicate the amount of wages and other accruals for the time worked this month. Which periods are excluded when calculating average earnings can also be found in the Government Decree.
- If during the billing period the company increased official salaries (tariff rates) for all employees of the company, it is necessary to apply an indexation coefficient. The coefficient is calculated by dividing the new salary (tariff rate) by the old salary (tariff rate). For example, the salary increased from 15,000 to 18,000 rubles, the coefficient will be 18,000/15,000 = 1.2. The coefficient is entered in the months preceding the month of salary increase.
The right to apply the coefficient arises only if salaries and tariff rates have been increased for all employees without exception. If at least one employee has not been promoted, the coefficient cannot be applied. - If the employee worked only in the month of going on vacation, it is necessary to enter the amount of accrued earnings for the days worked in this month in the “Salary” line.
- If the employee did not work a single day before the vacation, to calculate vacation pay, it is necessary to indicate the salary (tariff rate) established for the employee.
Calculation mechanism:
Average earnings for a fully worked period are calculated by dividing the amount of income for the billing period by the number of months in the billing period multiplied by the average monthly number of calendar days (now set to 29.3; before 04/02/2014, the value was 29.4).
- Vacation pay is calculated by multiplying the average daily earnings by the number of vacation days. Please note that calendar days of vacation are counted including weekends (but excluding holidays). To calculate the number of calendar days of vacation, we recommend using.
He will be paid vacation pay, he can do it himself. How to count for yourself?
First, calculate how much you received in the last twelve months, then divide this number by the number of months in the year (12), and then divide again by the average number of days in a month (which equals 29.4 days). Multiply the resulting number by the number of days, and you will get the number of vacation pay that you are entitled to.
Let's say you now receive 10,000 rubles a month. For the first four months you were paid 7,000 rubles. It turns out that over the last 12 months you received: 7000*4+10000*8 = 108,000 rubles. This amount is divided first by 12 and then by 29.4: 108,000: 12: 29.4 = 306.12. That is, your average per day is 306 rubles 12 kopecks. Now we multiply this number by 28 vacation days (for most). We have 306.12*28 = 8571.36. In total, you should receive 8571 rubles 36 kopecks.
In cases where the last month was not fully worked, vacation pay for the last 12 months is calculated as follows: 11 months is multiplied by 29.4 (the average number of days in a month), and the number of days worked in the last month is multiplied by 1. 4. The resulting products are summed up, and the earnings of the last 12 months are divided by the amount, after which the resulting number is multiplied by the number of vacation days.
For example, if over the last 12 months he received 100,000 rubles, but 20 days were not enough for 12 working months, that is, he worked for 11 months and 10 days, his salary is calculated as follows: 100,000: (11*29.4+10*1 ,4)*28 = 8298.75, that is, he will receive 8,298 rubles and 75 kopecks.
And lastly: it must be remembered that the above calculations take into account only those incomes that are accrued to the employee for performing his job duties; in this case, dividends, financial assistance, and loans that were accrued in these months are not taken into account.
Sources:
- How is 30 days counted?
- Calculation of vacation pay in 2013
In accordance with Article 114 of the Labor Code of the Russian Federation, all employees are provided with annual paid leave of at least 28 calendar days. The procedure for payment and terms of granting leave are also regulated by the Labor Code. During vacation, the employee retains not only his average earnings, but also his place of work. If work in production is harmful, dangerous, or stressful, additional vacation days are paid.
Instructions
In accordance with Article 136 of the Labor Code of the Russian Federation, payments must be made three days before the start. If these days fall on weekends or holidays, payments should be made the day before. In cases of delay, he has the right to postpone it to any time convenient for him or receive compensation in the amount of 1/300 of the refinancing of the Central Bank of the Russian Federation for each overdue day of payments.
28 calendar days of vacation can be divided into two or three parts, but one of them must last 14 calendar days.
Vacation compensation can only be received for those days that exceed the required 28 calendar days, although in practice everything happens completely differently. If an employee wishes to receive payment for vacation and continue to work, he must apply and submit it
Every person looks forward to such a pleasant event as an annual vacation. Moreover, it becomes doubly pleasant if you realize: for the time when you enjoy life, you will also be paid. It will be useful for everyone to know how vacation pay is calculated. This knowledge, among other things, will help you correctly calculate your vacation time and acquire certain material benefits.
According to the Constitution, in Russia every working person has the right to rest for 28 days (calendar) once a year, which will be paid for by the employer. This pleasant time is called regular vacation and does not depend on the work regime or schedule. There are certain categories of citizens who are provided with additional days of rest. These include:
- Workers who are under 18 years of age. In this case, the duration of vacation will be 31 days.
- Civil servants - their vacation lasts 30 days.
- Employees of educational and children's institutions - 48 days.
- Workers working in hazardous industries. They are given an additional three days.
If holidays occur during the vacation period, they are added to the amount of vacation pay, but are not paid.
Calculation parameters
- duration of the billing period - this value will directly depend on the employee’s length of service, but in any case cannot exceed 12 months;
- earnings during the billing period;
- average daily earnings;
- the final amount of vacation pay.
Billing period
One of the main quantities for determining the amount of vacation pay is the billing period. It is he who determines how much vacation pay is accrued. If the employee’s working time at the enterprise exceeds one year, then this value will be 12 months, while a month is usually considered to be the period from the first to the last day of the month, inclusive. So, the calculation will be made from the 1st to the 30th (31st) day of each month, excluding February. In this case, the calendar month will be from the 1st to the 28th (29th). This rule also applies when calculating vacations that begin in the current year and end in the next. In this case, the period for which vacation pay must be accrued will also be equal to the twelve previous months.
However, there are often cases when an employee whose work experience at the enterprise is less than this period goes on vacation. How are vacation pay calculated in this case? If an employee has been working in an organization for less than one year, then the period for which these payments are calculated continues from the first working day to last day month preceding the vacation.
Changing the billing period
It should be noted that the organization has the right to change this order. This possibility is provided for by the Labor Code of the Russian Federation. To do this, you need to officially fix the length of the pay period in the collective agreement, for example, make it six months, but in this case you will have to recalculate vacation pay twice (for the year and for the period of time that is established), and then compare these amounts. The thing is that, according to the law, the amount of vacation pay cannot be less than the amount that is calculated based on annual earnings.
Earnings accrued for the billing period
Another component without which vacation pay cannot be calculated is earnings that are accrued for the pay period. If an employee honestly worked the whole year for his salary, then this is quite simple: you just need to multiply the salary by 12, but, as a rule, this situation is quite rare. Typically, in addition to the salary, the employee also receives various additional payments. In particular, the amount of earnings includes bonuses, allowances for length of service, for class and combination. This can also include compensation payments that are related to working conditions and conditions: additional payment for harmful and difficult conditions, regional coefficients, payments for work on holidays and weekends, overtime. Thus, the statement that a regional coefficient is calculated on vacation pay will not be entirely correct, since it is initially included in the amount of earnings, taking into account which they are calculated.
On the other hand, the amount of income for the billing period does not include amounts not related to labor activity. These can be various social payments: subsidies for food, travel, training, one-time bonuses for anniversaries or other holidays. Also, amounts paid to the employee during business trips, sick leave, and days off to care for a disabled child are not taken into account, that is, already paid based on the average monthly earnings. Thus, answering the question of whether vacation pay is calculated against vacation pay, we can state: unfortunately, no. The previous vacation period or maternity leave will not be included in the payment.
In addition, vacation pay is subject to the same contributions and taxes as wages, therefore, answering the question of whether contributions are accrued on vacation pay, we can say: yes, they are accrued. This includes personal income tax and mandatory social insurance contributions.
Bonuses when calculating vacation pay
Of course, at every enterprise, employees are awarded bonuses. As a rule, these amounts are also taken into account when calculating vacation pay, but some of them are included in it, while others are not. IN in this case it all depends on the type of award:
- the monthly bonus is included in the amount of vacation pay, one for each item, that is, if an employee is given a monthly bonus for the number of sales and along with it for the volume of revenue, then 12 bonuses of the first and second types are included in the calculation;
- also, one for each indicator, the calculation of vacation pay includes bonuses for a period exceeding a month, but not the entire billing period (quarterly, semi-annual);
- if the premium exceeds the billing period, then accruals occur for each monthly part;
- the bonus, which is accrued based on the results of work for a full calendar year, and the long service bonus are taken into account in full, even if they were accrued after the vacation.
In the event that an employee has not worked for the enterprise for a full twelve months, bonuses are divided into two categories:
- Bonuses that are awarded based on hours actually worked. They are included in the calculation of vacation pay in their entirety.
- Awards that do not take this factor into account. In this case, to calculate payments, the amount of bonus accrued in the billing period is divided by the number of working days (according to the production calendar) and multiplied by the working days actually worked.
How are vacation pay calculated for teachers?
Teachers are representatives of the profession who are provided with certain benefits, so the calculation of vacation pay has its own characteristics. In this case, in addition to the duration of vacation, which varies from 40 to 56 calendar days, when calculating the amount of vacation pay, along with salary, additional payments for teaching hours, combination of positions, academic degrees and titles, class management and management of classrooms are taken into account. In addition, this also includes additional payments for checking written work and other bonuses and rewards.
Average daily income for a fully worked month
Another value that you need to know to calculate vacation pay is the average salary that the employee receives per day. In order to calculate it, the amount of earnings that was accrued for the billing period is divided by twelve. The resulting amount is also divided by a fixed amount - a number corresponding to the average monthly number of calendar days. Starting from 04/2014, it is 29.3. Previously, this constant was considered to be 29.4, but since the number of holidays increased in 2013, Labor Code appropriate amendments have been made. For example, the average daily earnings for a person with a salary for the reporting period of 250,000 rubles will be:
250,000 rubles: 12 months. : 29.3 work. days per month = 711.04 rubles per day.
This calculation will be correct if the employee has fully worked out the pay period.
Average daily earnings for a month not fully worked
If the employee did not work the pay period in full or there were payments in it that are excluded from the amount of earnings, the average daily earnings are calculated using the following formula:
average daily earnings = earnings that are included in the calculation: (29.3 x the number of fully worked months + those days that were actually worked in partial months).
In this case, these days can be calculated using the formula:
actually worked calendar days = 23, 9: number of days (calendar) in this month x the difference in the number of calendar days and days excluded from the paid period in the month.
If the employee had no payments at all before he went on vacation, the average daily earnings will be equal to the monthly tariff (salary): 29.3.
How to calculate vacation pay
And now, finally, we come to the most important thing - a conversation about how vacation pay is calculated. Everything is done quite simply. To do this, an amount equal to the average daily earnings must be multiplied by the days of vacation provided. Now let’s try to use an example to understand how vacation pay is calculated.
- The employee was granted leave for 28 days. from 05/07/2015. The billing period is from 01.04. 2014 to March 31, 2015 was fully worked out, and the amount of payments amounted to 260,000 rubles. The average daily earnings in this case will be equal to 739.48, that is, 260,000: 12: 29.3. The amount of vacation pay in this case is 20705.44, that is, 739.48 x 28.
- The employee is provided another vacation from 04/16/2015 to 28 kd. In the billing period from 03/01/2014 to 03/31/2015, she was on vacation for the entire month of October, and from December 12 to 21, she was on sick leave, that is, she actually worked for 10 months. The amount of payments amounted to 350,000 rubles. Since she was on sick leave for 10 days in December, she actually worked 21 days (31 - 10), which means the average monthly number of days in less than a month will be 19.8 (29.3: 31 x 21). The average daily earnings will be 1,118.93 rubles, that is, 350,000: (29.3 x 10 + 19.8). Vacation pay will be 31,330.04 rubles, that is, 1,118.93 x 28.
As you can see, nothing complicated. Now, when preparing for your vacation, you can easily understand how vacation pay is calculated and correctly distribute the expected amount.